This document, issued by the Italian Association of Auditors (Assirevi), represents a model for limited assurance of reporting on social matters or sustainability. It provides an updated model report and model assurance letter for use by independent auditors. It highlights the fact that social or sustainability reporting is mostly a voluntary form of disclosure or communication, and its likely implications for the responsibilities of directors.
Industry sectors covered by the instrument
Organizations covered by the instrument
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope